Gestaltungsbereiche der Digitalen Transformation von Unternehmen: Entwicklung eines Reifegradmodells

Table of contents

Bibliographic information


Cover of Volume: Die Unternehmung Volume 70 (2016), Issue 2
Full access

Die Unternehmung

Volume 70 (2016), Issue 2


Authors:
Publisher
Nomos, Baden-Baden
Copyright Year
2016
ISSN-Online
0042-059X
ISSN-Print
0042-059X

Chapter information


Full access

Volume 70 (2016), Issue 2

Gestaltungsbereiche der Digitalen Transformation von Unternehmen: Entwicklung eines Reifegradmodells


Authors:
ISSN-Print
0042-059X
ISSN-Online
0042-059X


Preview:

Bibliography


  1. Adler, H. et al. (Hrsg.) (1995): Rechnungslegung und Prüfung der Unternehmen Kommentar, 6. Aufl., Stuttgart. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-77
  2. Baums, T. (1993): Ergebnisabhängige Preisvereinbarungen in Unternehmenskaufverträgen (earn-outs), in: Der Betrieb, Jg. 46, Nr. 25, S. 1273-1276. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-77
  3. Beisel, M./Klumpp, H. H. (Hrsg.) (2009): Der Unternehmenskauf, 6. Aufl., München. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-77
  4. Bloechle, D./Dumser, K. (2012): Earn-Out-Klauseln in Unternehmenskaufverträgen, in: Die Unterneh-mensbesteuerung, Jg. 5, Nr. 2, S.108-114. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-77
  5. Bruner, R. F./Perella J. R. (2004): Applied Mergers & Acquisitons, 1. Aufl., Hoboken. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-77
  6. Cadman, B./Carrizosa, R./Faurel, L. (2014): Economic Determinants and Information Environment Ef-fects of Earn¬outs: New Insights from SFAS 141 (R), in: Journal of Accounting Research, Vol. 52, No. 1, S. 37-74. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-77
  7. Cain, M. D./Denis, D. J./Denis, D. K. (2011): Earn¬outs: A study of financial contracting in ac¬qui¬si¬ti⁠on agreements, in: Journal of Accounting and Economics, Vol. 51, No. 1/2, S. 151-170. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-77
  8. Coff, R.W. (1999): How Buyers Cope with Uncertainty when Acquiring Firms in Knowledge-Intensive Industries: Caveat Emptor, in: Organization Science, Vol. 10, No. 2, S. 144-161. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-77
  9. Datar, S./Frankel, R./Wolfson, M. (2001): Earn¬outs: The Effects of Adverse Selection and Agency on Acquisition Techniques, in: Journal of Law, Economics, and Organization, Vol. 17. No. 1, S. 201-238. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-77
  10. Ewelt-Knauer, C./Knauer, T./Pex, S. (2011): Ausgestaltung und Einsatzbereiche von Earn-Outs in Un-ternehmenskaufverträgen, in: Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung, Jg. 63, Nr. 6, S. 371-400. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-77
  11. Ewelt-Knauer, C./Knauer, T. (2011): Variable Kaufpreisklauseln bei (Teil-)Unternehmenserwerben – Status quo zum Einsatz in der Praxis sowie bilanzielle Abbildung nach HGB und IFRS, in: Deutsches Steuerrecht, Jg. 49, Nr. 40, S. 1918-1922. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-77
  12. Feil, M. S./Weiser, M. F. (2004): Die Earn¬out-Methode zur Überwindung divergierender Werteinschät-zungen im Rahmen von M&A-Transaktionen, in: M&A Review, Jg. 15, Nr. 12, S. 512-518. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-77
  13. Fey, G./Deubert, M. (2012): Bedingte Anschaffungskosten für Beteiligungen im handelsrechtlichen Jahresabschluss des Erwerbers, in: Betriebs-Berater, Jg. 67, Nr. 23, S. 1461-1466. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-77
  14. Foerschle, G./Deubert, M. (2014): § 301, in: Foerschle, G. et al. (Hrsg.): Beck’scher Bilanz-Kommentar, 9. Aufl., München. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-77
  15. Gelhausen, F. (2012): Erläuterungen zu den für alle Kaufleute geltenden Vorschriften zum Jahresab-schluss, in: IDW (Hrsg.): WP-Handbuch 2012, Band I, 14. Aufl., Düsseldorf. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-77
  16. Heimann, C./Timmreck, C./Lukas, E. (2012): Ist der Einsatz von Earn-outs durch deutsche Käuferun-ternehmen erfolgreich?, in: Corporate Finance biz, Jg. 3, Nr. 1, S. 17-23. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-77
  17. Knauer, T./Pex, S. (2011): Earn-Outs, in: Die Betriebswirtschaft, Jg. 71, Nr. 4, S. 401-405. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-77
  18. Koss, C./Wohlgemuth, M. (Hrsg.) (2010): Jahres- und Konzernabschluss nach Handels- und Steuer-recht, Band A, 13. Aufl., München. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-77
  19. Kulosa, E. (2015): § 6, in: Schmidt, L. (Hrsg.): EStG Einkommensteuergesetz Kommentar, 34. Aufl., München. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-77
  20. Labbè, M. (2004): Earn-out Ansatz als Option zur preislichen Gestaltung von Unternehmenstransaktio-nen, in: Finanz-Betrieb, Jg. 6, Nr. 2, S. 117-121. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-77
  21. Link, M. (2014): Bilanzielle und steuerliche Fragestellungen bei Earn-out-Gestaltungen, in: Betriebs-Berater, Jg. 69, Nr. 10, S. 554-558. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-77
  22. Lukas, E./Heimann, C. (2014): Technological-induced information asymmetry, M&A and Earn¬outs: stock market evidence from Germany, in: Applied Financial Economics, Vol. 24, No. 7, S. 481-493. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-77
  23. Mantecon, T. (2009): Mitigating risks in cross-border acquisitions, in: Journal of Banking and Finance, Vol. 33, No. 4, S. 640-651. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-77
  24. Meier-Mazzucato, G. (2009): Entgeltliche Unternehmensnachfolge von KMU mit Schwerpunkt steuerliche Aspekte, 1. Aufl., Bern. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-77
  25. Meier-Mazzucato, G./Ricklin, D. (2014): Earn-Out mit Bewertungs- und Finanzierungsfunktion als pro-bate Methode bei der Unternehmensnachfolge, in: Der Treuhandexperte, Jg. 21, Nr. 5, S. 284-294. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-77
  26. Moser, M. (2011): Kaufpreisklauseln in Unternehmenskaufverträgen, in: Berens, W./Brauner, H. U./ Strauch, J. (Hrsg.): Due Diligence bei Unternehmensakquisitionen, 6. Aufl., Stuttgart. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-77
  27. Quinn, B. J. M. (2012): Putting Your Money Where Your Mouth Is: The Performance of Earn¬outs in Corporate Acquisitions, in: University of Cincinnati Law Review, Vol. 81, S. 127-172. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-77
  28. Ragozzino, R./Reuer, J. J. (2009): Contingent Earn¬outs in Acquisition of Privately Held Targets, in: Journal of Management, Vol. 35, No. 4, S. 857-879. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-77
  29. Reuer, J. J./Shenkar, O./Ragozzino, R. (2004): Mitigating Risk in International Mergers and Acquisi-tions: The Role of Contingent Payouts, in: Journal of International Business Studies, Vol. 35, S. 19-32. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-77
  30. Reum, W. R./Steele, T. A. (1970): Contingent payouts cut acquisitions risks, in: Harvard Business Re-view, Vol. 48, No. 2, S. 83-91. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-77
  31. Schreiber, U. (2012): Besteuerung der Unternehmen – Eine Einführung in Steuerrecht und Steuerwir-kung, 3. Aufl., Wiesbaden. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-77
  32. Schubert, W. J./Gadek, S. (2014): § 255, in: Foerschle, G. et al. (Hrsg.): Beck’scher Bilanz-Kommentar, 9. Aufl., München. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-77
  33. Tallau, C. (2009): Bewertung von Earn-Out-Klauseln im Rahmen von Unternehmenstransaktionen, in: Finanz-Betrieb, Jg. 11, Nr. 1, S. 8-14. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-77
  34. Weston, J. F./Mitchell, M. L./Mulherin, J. H. (2004): Takovers, restructuring and corporate governance, 4. Aufl., New Jersey. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-77
  35. Vischer, M. (2002): Earn out-Klauseln in Unternehmenskaufverträgen, in: Schweizerische Juristen-Zeitung, Jg. 98, Nr. 21, S. 509-517. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-77
  36. Rechtsprechungs-/Quellenverzeichnis Open Google Scholar DOI: 10.5771/0042-059X-2016-2-77
  37. BFH-Urteil vom 23.2.1984 – IV R 128/81 BStBI. 1984 II S. 516. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-77
  38. BFH-Urteil vom 22.8.2007 – X R 2/04 BStBl. 2008 II S. 109. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-77
  39. BFH-Beschluss vom 1.9.2010 – IV B 132/09, BFH/NV 2011. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-77
  40. BFH-Urteil vom 25.11.1970 – I R 165/67 BStBl. 1971 II S. 142. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-77
  41. DBG (1990): Bundesgesetz über die direkte Bundessteuer vom 14.12.1990 (Stand am 1.1.2016). Open Google Scholar DOI: 10.5771/0042-059X-2016-2-77
  42. EStG (2002): Einkommensteuergesetz in der Fassung der Bekanntmachung vom 8. Oktober 2009, in: BGBl. I S. 3366, 3862, das zuletzt durch Artikel 2 des Gesetzes vom 21. Dezember 2015, in: BGBl. I S. 2553 geändert worden ist. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-77
  43. Einkommensteuer-Richtlinien 2012 (EStR) vom 16.12.2005 BStBl. 2005 I Sondernummer 1 geändert durch Einkommensteuer-Änderungsrichtlinien 2008 (EStÄR 2008) vom 18.12.2008 BStBl. 2008 I S. 1017 und Einkommensteuer-Änderungsrichtlinien 2012 (EStÄR 2012) vom 25.3.2013 BStBl. 2013 I S. 276. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-77
  44. Aaen, I. et al. (2007). SPI Agility: How to Navigate Improvement Projects. Software Process Improvement and Practice, (12), 267–281. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-98
  45. Albu, E./Panzar, C. (2010). A new tool for assessing maturity alignment: The enterprise maturity matrix. Performance Improvement, 49(9), 35–47. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-98
  46. Argyris, C./Schön, D. A. (1996). Organizational learning II: theory, method, and practice. Reading Mass <etc.>: Addison-Wesley. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-98
  47. Barney, J. (1991). Firm Resources and Sustained Competitive Advantage. Journal of Management, 17(99), 120. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-98
  48. Bartel, A. P. et al. (2005). How Does Information Technology Really Affect Productivity? Plant-Level Comparisons of Product Innovation, Process Improvement and Worker Skills. Quarterly Journal of Economics, 122(4), 1721–1758. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-98
  49. Baumöl, U. (2008). Change Management in Organisationen. Situative Methodenkonstruktion für flexible Veränderungsprozesse. Wiesbaden: Gabler Verlag. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-98
  50. BearingPoint Ltd. (2014). Becoming a World Class Digital Organisation: Six best practices for digital transformation. Retrieved from http://www.bearingpoint.com/en-gb/adaptive-thinking/insights/becoming-a-world-class-digital-organisation/. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-98
  51. Bechky, B. A. (2003). Sharing Meaning Across Occupational Communities: The Transformation of Understanding on a Production Floor. Organization Science, 14(3), 312–330. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-98
  52. Becker, J. et al. (2009). Developing Maturity Models for IT Management. Business & Information Systems Engineering, 1(3), 213–222. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-98
  53. Becker, J. et al. (2010). Maturity Models in IS Research. In ECIS 2010 Proceedings (Paper 42). Open Google Scholar DOI: 10.5771/0042-059X-2016-2-98
  54. Beese, J. et al. (2015). On the Role of Complexity for Guiding Enterprise Transformations. In Aveiro, D. et al. (Eds.), Advances in Enterprise Engineering IX SE – 8 (Vol. 211, pp. 113–127). Springer International Publishing. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-98
  55. Berman, S. J. (2012). Digital transformation: opportunities to create new business models. Strategy & Leadership, 40(2), 16–24. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-98
  56. Besson, P./Rowe, F. (2012). Strategizing information systems-enabled organizational transformation: A transdisciplinary review and new directions. The Journal of Strategic Information Systems, 21(2), 103–124. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-98
  57. Bharadwaj, A. (2000). A Resource-Based Perspective on Information Technology Capability and Firm Performance: An Empirical Investigation. MIS Quarterly, 24(1), 169–196. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-98
  58. Bharadwaj, A. et al. (2013). Digital Business Strategy: Toward a Next Generation of Insights. MIS Quarterly, 37(2), 471–482. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-98
  59. Bi, R. et al. (2011). Building IT Capability to Increase Organizational Performance: A Path-Oriented Process. Pacific Asia Journal of the Association for Information Systems, 3(3). Open Google Scholar DOI: 10.5771/0042-059X-2016-2-98
  60. Blondiau, A. et al. (2013). Design and Implementation Challenges of Maturity Models for Healthcare Organizations : An Experience Report. Proceedings of the 16th International Symposium on Health Information Management Research, 1–9. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-98
  61. Bourreau, M. et al. (2012). The Impact of a Radical Innovation on Business Models: Incremental Adjustments or Big Bang? Industry and Innovation, 19(5), 415–435. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-98
  62. Brenner, W. et al. (2014). User, Use & Utility Research. Business & Information Systems Engineering, 56(1), 65–72. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-98
  63. Brynjolfsson, E./Hitt, L. M. (2000). Beyond Computation: Information Technology, Organizational Transformation and Business Performance. The Journal of Economic Perspectives, 14(4), 23–48. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-98
  64. Buchwald, A. et al. (2014). Business value through controlled IT: toward an integrated model of IT governance success and its impact. Journal of Information Technology, 29(2), 128–147. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-98
  65. Chae, H.-C., et al. (2014). Information Technology Capability and Firm Performance: Enabling and Facilitating Roles. MIS Quarterly, 38(1), 305–326. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-98
  66. Chaffey, D. (2010). Applying organisational capability models to assess the maturity of digital-marketing governance. Journal of Marketing Management, 26(3/4), 187–196. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-98
  67. Chakravarty, A. et al. (2013). Information Technology Competencies, Organizational Agility, and Firm Performance: Enabling and Facilitating Roles. Information Systems Research, 24(4), 976–997. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-98
  68. Chatterjee, D./Ravichandran, T. (2013). Governance of Interorganizational Information Systems: A Resource Dependence Perspective. Information Systems Research, 24(2), 261–278. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-98
  69. Chen, D. Q. et al. (2010). Information Systems Strategy: Reconceptualization, Measurement, and Implications. MIS Quarterly, 34(2), 233–259. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-98
  70. Cleven, A. et al. (2014). Process management in hospitals: an empirically grounded maturity model. Business Research, 1–26. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-98
  71. Cravens, D. W. et al. (2009). Management framework guiding strategic thinking in rapidly changing markets. Journal of Marketing Management, 25(1/2), 31–49. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-98
  72. De Bruin, T. et al. (2005). Understanding the Main Phases of Developing a Maturity Assessment Model. In Australasian Conference on Information Systems (ACIS),. Australasian Chapter of the Association for Information Systems. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-98
  73. DeVellis, R. F. (2003). Scale Development: theory and applications (2nd ed.). Thousand Oaks, CA Sage 2003. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-98
  74. Drnevich, P. L./Croson, D. C. (2013). Information Technology and Business-Level Strategy: Toward an Integrated Theoretical Perspective. MIS Quarterly, 37(2), 483–509. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-98
  75. Eisenhardt, K. M./Martin, J. A. (2000). Dynamic Capabilites: What are They? Strategic Management Journal, 21(10), 1105–1121. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-98
  76. Enkel, E. et al. (2011). Open Innovation Maturity Framework. International Journal of Innovation Management, 15(06), 1161–1189. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-98
  77. Frankenberger, K. et al. (2013). Network configuration, customer centricity, and performance of open business models: A solution provider perspective. Industrial Marketing Management, 42(5), 671–682. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-98
  78. Friedel, D./Back, A. (2012). Bestimmung des Enterprise-2.0-Entwicklungsstands mit einem Reifegradmodell. In Back, A. et al. (Eds.), Web 2.0 und Social Media in der Unternehmenspraxis – Grundlagen, Anwendungen und Methoden mit zahlreichen Fallstudien (pp. 102–108). München: Oldenbourg. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-98
  79. Gal, U. et al. (2007). Explaining Radical Technology-Based Innovations in Organizations. In AMCIS 2007 Proceedings (Paper 113). Open Google Scholar DOI: 10.5771/0042-059X-2016-2-98
  80. Ganguly, A. et al. (2009). Evaluating agility in corporate enterprises. International Journal of Production Economics, 118(2), 410–423. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-98
  81. Govindarajan, V./Kopalle, P. K. (2006). Disruptiveness of innovations: measurement and an assessment of reliability and validity. Strategic Management Journal, 27(2), 189–199. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-98
  82. Gray, P. et al. (2013). Realizing Strategic Value Through Center-Edge Digital Transformation in Consumer-Centric Industries. MIS Quarterly Executive, 12(1), 1–17. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-98
  83. Green, W./Cluley, R. (2014). The field of radical innovation: Making sense of organizational cultures and radical innovation. Industrial Marketing Management, 43(8), 1343–1350. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-98
  84. Grover, V./Kohli, R. (2012). Cocreating IT Value: New Capabilities and Metrics for Multifirm Environments. MIS Quarterly, 36(1), 225–232. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-98
  85. Hansen, A. M. et al. (2011). Rapid Adaptation in Digital Transformation: A Participatory Process for Engaging IS and Business Leaders. MIS Quarterly Executive, 10(4), 175–185. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-98
  86. Harris, J. et al. (2012). IT consumerization: when gadgets turn into enterprise IT tools. MIS Quarterly Executive, 2012(3), 99–112. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-98
  87. Henderson, J. C./Venkatraman, H. (1993). Strategic alignment: Leveraging information technology for transforming organizations. IBM Systems Journal, 32(1), 472–484. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-98
  88. Henfridsson, O./Yoo, Y. (2014). The liminality of trajectory shifts in institutional entrepreneurship. Organization Science, 25(3), 932–950. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-98
  89. Iivari, J./Iivari, N. (2011). Varieties of user-centredness: an analysis of four systems development methods. Information Systems Journal, 21(2), 125–153. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-98
  90. Jahani, B. et al. (2010). Measurement of enterprise architecture readiness within organizations. Business Strategy Series, 11(3), 177–191. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-98
  91. Janssen, S. et al. (2011). Using performance measures conceptually in innovation control. Journal of Management Control, 22(1), 107–128. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-98
  92. Labusch, N. et al. (2014). A Reference Model for the Information-Based Support of Enterprise Transformations. In Tremblay, M. C. et al. (Eds.), Advancing the Impact of Design Science: Moving from Theory to Practice – 9th International Conference, DESRIST 2014, Miami, FL, USA, May 22-24, 2014. Proceedings (Vol. 8463, pp. 194–208). Springer International Publishing. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-98
  93. Lahrmann, G. et al. (2011). Inductive Design of Maturity Models: Applying the Rasch Algorithm for Design Science Research. In DESRIST 2011 (pp. 176–191). Open Google Scholar DOI: 10.5771/0042-059X-2016-2-98
  94. Land, K.-H. (2014). Digital Readiness Index 2014: Executive Summary. Köln. Retrieved from http://www.neuland.me/wp-content/uploads/2014/02/nl_Summary_v5.pdf. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-98
  95. Leidner, D. E. et al. (2011). An empirical investigation of the relationship of IS strategy with firm performance. The Journal of Strategic Information Systems, 20(4), 419–437. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-98
  96. Leimeister, J. M. et al. (2009). Leveraging Crowdsourcing: Activation-Supporting Components for IT-Based Ideas Competition. Journal of Management Information Systems, 26(1), 197–224. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-98
  97. Leimeister, J. M. et al. (2014). Digital services for consumers. Electronic Markets, 24(4), 255–258. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-98
  98. Liang, T./Tanniru, M. (2006). Customer-Centric Information Systems. Journal of Management Information Systems, 23(3), 9–15. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-98
  99. Liu, D.-Y. et al. (2011). Resource fit in digital transformationLessons learned from the CBC Bank global e-banking project. Management Decision, 49(10), 1728–1742. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-98
  100. Lloyds Bank (2014). UK Business Digital Index 2014. Retrieved from: https://resources.lloydsbank.com/news/launch-of-uk-business-digital-index-2014/. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-98
  101. Lyytinen, K./Rose, G. M. (2003). The Disruptive Nature of Information Technology Innovations: The Case of Internet Computing in Systems Development Organizations. MIS Quarterly, 27(4), 557–595. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-98
  102. Lyytinen, K. et al. (2010). Learning routines and disruptive technological change: Hyper-learning in seven software development organizations during internet adoption. Information Technology & People, 23(2), 165–192. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-98
  103. Margherita, A./Petti, C. (2010). ICT-enabled and process-based change: an integrative roadmap. Business Process Management Journal, 16(3), 473–491. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-98
  104. Markides, C. (2006). Disruptive Innovation: In Need of Better Theory. Journal of Product Innovation Management, 23(1), 19–25. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-98
  105. Matt, C. et al. (2015). Digital Transformation Strategies. Business & Information Systems Engineering, 57(5), 339–343. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-98
  106. Mettler, T. (2010). Supply Management im Krankenhaus: Konstruktion und Evaluation eines konfigurierbaren Reifegradmodells zur zielgerichteten Gestaltung. University of St.Gallen. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-98
  107. Mithas, S. et al. (2013). Leveraging Big Data and Business Analytics. IEEE IT Professional, 15(6), 18–20. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-98
  108. Mithas, S. et al. (2013). How a Firm’s Competitive Environment and Digital Strategic Posture Influence Digital Business Strategy. MIS Quarterly, 37(2), 511–536. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-98
  109. Moreau, F. (2013). The Disruptive Nature of Digitization: The Case of the Recorded Music Industry. International Journal of Arts Management, 15(2), 18–31. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-98
  110. Mullaly, M. (2014). If maturity is the answer, then exactly what was the question? International Journal of Managing Projects in Business, 7(2), 169–185. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-98
  111. Neff, A. A. et al. (2014). Developing a maturity model for service systems in heavy equipment manufacturing enterprises. Information & Management, 51(7), 895-911. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-98
  112. Österle, H. (1995). Business Engineering: Prozess- und Systementwicklung. Springer-Verlag Berlin Heidelberg GmbH. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-98
  113. Österle, H. (2007). Business Engineering – Geschäftsmodelle transformieren. In Loos, P./ Krcmar, H. (Eds.), Architekturen und Prozesse: Strukturen und Dynamik in Forschung und Unternehmen (pp. 71–84). Berlin: Springer. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-98
  114. Österle, H./Winter, R. (2003). Business Engineering. In Österle, H./ Winter, R. (Eds.), Business Engineering. Auf dem Weg zum Unternehmen des Informationszeitalters (pp. 3–19). Springer Berlin Heidelberg. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-98
  115. Otto, B. (2010). IT Governance and Organizational Transformation: Findings From an Action Research Study. In AMCIS 2010 Proceedings. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-98
  116. Paulk, M. C. et al. (1993). Capability maturity model for software, Version 1.1. Pittsburgh, Pennsylvania. Retrieved from http://onlinelibrary.wiley.com/doi/10.1002/0471028959.sof589/full. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-98
  117. Philip, G./McKeown, I. (2004). Business Transformation and Organizational Culture: The Role of Competency, IS and TQM. European Management Journal, 22(6), 624–636. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-98
  118. Pöppelbuß, J./Röglinger, M. (2011). What Makes a Useful Maturity Model? A Framework of General Design Principles for Maturity Models and Its Demonstration in Business Process Management. In ECIS 2011 Proceedings. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-98
  119. Pries-Heje, J./Baskerville, R. (2010). Management Design Theories. In Pries-Heje, J. et al. (Eds.), Human Benefit through the Diffusion of Information Systems Design Science Research SE – 16 (Vol. 318, pp. 263–281). Springer Berlin Heidelberg. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-98
  120. PwC. (2013). Profitable growth in the digital age: Unleash your potential. London. Retrieved from http://www.pwc.ch/user_content/editor/files/publ_adv/pwc_profitable_growth_e.pdf. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-98
  121. Qu, W. G. et al. (2010). The strategic value of IT insourcing: An IT-enabled business process perspective. The Journal of Strategic Information Systems, 19(2), 96–108. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-98
  122. Quaadgras, A. et al. (2014). Management commitments that maximize business impact from IT. Journal of Information Technology, 29(2), 114–127. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-98
  123. Raber, D. (2013). Reifegradmodellbasierte Weiterentwicklung von Business Intelligence im Unternehmen. University of St.Gallen. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-98
  124. Röglinger, M. et al. (2012). Maturity models in business process management. Business Process Management Journal, 18(2), 328–346. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-98
  125. Sambamurthy, V. et al. (2003). Shaping Agility through Digital Options: Reconceptualizing the Role of Information Technology in Contemporary Firms. MIS Quarterly, 27(2), 237–263. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-98
  126. Sammer, T. et al. (2013). The New Enterprise Mobility: Seizing the Opportunities and Challenges in Corporate Mobile IT. In Proceedings of the 19th Americas Conference on Information Systems (AMCIS) (pp. 1–8). Open Google Scholar DOI: 10.5771/0042-059X-2016-2-98
  127. Sharma, R. et al. (2014). Transforming decision-making processes: a research agenda for understanding the impact of business analytics on organisations. European Journal of Information Systems, 23(4), 433–441. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-98
  128. Smith, H. A./McKeen, J. (2011). Enabling Collaboration with IT. Communications of the Association for Information Systems, 28(1). Open Google Scholar DOI: 10.5771/0042-059X-2016-2-98
  129. Sonntag, R./Müller, M. (2013). E-Business Reifegradmodell. Der Wert von E-Business in Ihrem Unternehmen. Retrieved from: http://www.t-systems-mms.com/unternehmen/downloads/e-business-beratung. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-98
  130. Spee, A. P./Jarzabkowski, P. (2009). Strategy tools as boundary objects. Strategic Organization, London, UK, 7(2), 223–232. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-98
  131. Steimel, B. et al. (2014). Digital Transformation Report 2014. Retrieved from http://www.dt-award.de/. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-98
  132. Swanson, E. B. (1994). Information Systems Among Innovation Organizations. Management Science, 40(9), 1069–1092. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-98
  133. Teece, D. J. et al. (1997). Dynamic Capabilities and Strategic Management. Strategic Management Journal, 18(7), 509–533. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-98
  134. Tiwana, A. et al. (2013). Special Issue: Information Technology and Organizational Governance: The IT Governance Cube. Journal of Management Information Systems, 30(3), 7–12. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-98
  135. Tornatzky, L. G. et al. (1990). The processes of technological innovation. Lexington (Mass.). Open Google Scholar DOI: 10.5771/0042-059X-2016-2-98
  136. van Dyck, C. et al. (2005). Organizational Error Management Culture and Its Impact on Performance: A Two-Study Replication. Journal of Applied Psychology, 90(6), 1228–1240. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-98
  137. Walton, D. (2014). Social Systems Design in Organizational Change. In G. S. Metcalf (Ed.), Social Systems and Design SE – 9 (Vol. 1, pp. 213–232). Springer Japan. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-98
  138. Weichbrodt, J. et al. (2014). FlexWork-Phasenmodell: Ein Instrument zur Bestimmung der örtlichen und zeitlichen Arbeitsflexibilität in Organisationen. Retrieved from http://www.fhnw.ch/aps/ifk/projekte/aktuelle-projekte/flex_work_phasenmodell/. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-98
  139. Weill, P./Woerner, S. L. (2013). The Future of the CIO in a Digital Economy. MIS Quarterly Executive, 12(2), 65–75. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-98
  140. Westerman, G. et al. (2011). Digital Transformation: A Road-Map for Billion-Dollar Organizations. Cambridge MA & Paris: MIT Center for Digital Business & Capgemini Consulting. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-98
  141. Westerman, G. et al. (2012). The Digital Advantage: How digital leaders outperform their peers in every industry. Cambridge MA & Paris: MIT Center for Digital Business & Capgemini Consulting. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-98
  142. Wiklund, K. et al. (2013). Impediments in Agile Software Development: An Empirical Investigation. In Heidrich, J. et al. (Eds.), Product-Focused Software Process Improvement (pp. 35–49). Springer Berlin Heidelberg. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-98
  143. Winter, R. (2011). Business Engineering Navigator. Gestaltung und Analyse von Geschäftslösungen "Business-to-IT". Springer. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-98
  144. Yoo, Y. et al. (2010). The New Organizing Logic of Digital Innovation: An Agenda for Information Systems Research. Information Systems Research. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-98
  145. Zephir, O. et al. (2011). A maturity model to assess organisational readiness for change. International Journal of Technology Management, 55(3), 286–296. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-98
  146. Ansoff, H. I. (1975): Managing Strategic Surprise by Response to Weak Signals, in: California Management Review, Vol. 18, No. 2, p. 21-33. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-124
  147. Aziz, S. A./Fitzsimmons, J./Douglas, E. (2008): Clarifying the Business Model Construct, Paper presented at the AGSE International Entrepreneurship Research Exchange. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-124
  148. Baden-Fuller, C./Haefliger, S. (2013): Business Models and Technological Innovation, in: Long Range Planning, Vol. 46, No. 6, p. 419-426. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-124
  149. BITKOM/Fraunhofer IAO (Ed.). (2014): Industrie 4.0 – Volkswirtschaftliches Potenzial für Deutschland, Berlin: BITKOM. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-124
  150. BMBF. (2013): Hightech-Strategie: Zukunftsbild Industrie 4.0, Bonn. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-124
  151. Bock, A. J./Opsahl, T./George, G., et al. (2012): The Effects of Culture and Structure on Strategic Flexibility during Business Model Innovation, in: Journal of Management Studies, Vol. 49, No. 2, p. 279-305. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-124
  152. Bucherer, E./Eisert, U./Gassmann, O. (2012): Towards Systematic Business Model Innovation: Lessons from Product Innovation Management, in: Creativity and Innovation Management, Vol. 21, No. 2, p. 183-198. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-124
  153. Casadesus-Masanell, R./Ricart, J. E. (2010): From Strategy to Business Models and onto Tactics, in: Long Range Planning, Vol. 43, No. 2-3, p. 195-215. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-124
  154. Casadesus-Masanell, R./Zhu, F. (2013): Business model innovation and competitive imitation: The case of sponsor-based business models, in: Strategic Management Journal, Vol. 34, No. 4, p. 464-482. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-124
  155. Cavalcante, S./Kesting, P./Ulhøi, J. (2011): Business model dynamics and innovation: (re)establishing missing linkages, in: Management Decision, Vol. 49, No. 8, p. 1327-1342. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-124
  156. Chesbrough, H. (2006): Open business models how to thrive in the new innovation landscape, Boston: Harvard Business School Press. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-124
  157. Chesbrough, H. (2010): Business Model Innovation: Opportunities and Barriers, in: Long Range Planning, Vol. 43, No. 2-3, p. 354-363. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-124
  158. Chesbrough, H./Rosenbloom, R. S. (2002): The role of the business model in capturing value from innovation: evidence from Xerox Corporation's technology spin‐off companies, in: Industrial and Corporate Change, Vol. 11, No. 3, p. 529-555. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-124
  159. Christensen, C. M. (1997): The Innovator’s Dilemma, Cambridge, MA: Harvard Business School Press. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-124
  160. Christensen, C. M./Bower, J. L. (1996): Customer Power, Strategic Investment, and the Failure of Leading Firms, in: Strategic Management Journal, Vol. 17, No. 3, p. 197-218. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-124
  161. Clough, R. (2014): General Electric Wants to Act Like a Startup, Bloomberg Businessweek, Retrieved from http://www.businessweek.com/articles/2014-08-07/ge-taps-lean-startup-ideas-for-faster-cheaper-product-rollout on 10.1.2015. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-124
  162. Cooper, R. G./Kleinschmidt, E. J. (1990): The Key Factors in Success, Chicago: American Marketing Association. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-124
  163. Demil, B./Lecocq, X. (2010): Business Model Evolution: In Search of Dynamic Consistency, in: Long Range Planning, Vol. 43, No. 2–3, p. 227-246. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-124
  164. Doz, Y. L./Kosonen, M. (2010): Embedding Strategic Agility, in: Long Range Planning, Vol. 43, No. 2-3, p. 370-382. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-124
  165. Eisenhardt, K. M. (1989): Building Theories from Case Study Research, in: The Academy of Management Review, Vol. 14, No. 4, p. 532-550. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-124
  166. Evans, P./Annuziata, M. (2012): Industrial Internet – Pushing the Boundaries of Minds and Machines: GE. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-124
  167. Fleisch, E./Weinberger, M./Wortmann, F. (2014): Business Models and the Internet of Things, St. Gallen: Bosch Internet of Things & Services Lab Universität St. Gallen. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-124
  168. Foss, N. J./Saebi, T. (2015): Business Model Innovation – The Organizational Dimension, Oxford: Oxford University Press. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-124
  169. Frankenberger, K./Weiblen, T./Gassmann, O. (2014): The antecedents of open business models: an exploratory study of incumbent firms, in: R&D Management, Vol. 44, No. 2, p. 173-188. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-124
  170. Gassmann, O./Frankenberger, K./Csik, M. (2013): Geschätsmodelle entwickeln – 55 innovative Konzepte mit dem St. Galler Business Model Navigator, München: Hanser. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-124
  171. Geisberger, E./Broy, M. (2012): agendaCPS – Integrierte Forschungsagenda Cyber-Physical Systems, München: acatech. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-124
  172. George, G./Bock, A. J. (2011): The Business Model in Practice and its Implications for Entrepreneurship Research, in: Entrepreneurship: Theory & Practice, Vol. 35, No. 1, p. 83-111. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-124
  173. Gibson, E./Jetter, A. (2014). Towards a Dynamic Process for Business Model Innovation: A Review of the State-of-the-Art. Paper presented at the PICMET, Kanazawa. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-124
  174. Glaser, B. G./Strauss, A. L. (1967): The discovery of grounded theory strategies for qualitative research, Chicago: Aldine. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-124
  175. Hao-Chen, H./Mei-Chi, L./Lee-Hsuan, L., et al. (2013): Overcoming organizational inertia to strengthen business model innovation, in: Journal of Organizational Change Management, Vol. 26, No. 6, p. 977-1002. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-124
  176. Höflinger, N. (2014): The business model concept and its antecedents and consequences – towards a common understanding, Paper presented at the Academy of Management Annual Meeting. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-124
  177. Iansiti, M./Lakhani, K. (2014): Digital Ubiquity: How Connections, Sensors, and Data Are Revolutionizing Business, in: Harvard Business Review, Vol. 11/2014. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-124
  178. Johnson, M. W./Christensen, C. M./Kagermann, H. (2008): Reinventing your business model, in: Harvard Business Review, Vol. 12/2008, p. 50-59. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-124
  179. Kagermann, H./Wahlster, W./Helbig, J. (2013): Umsetzungsempfehlungen für das Zukunftsprojekt Industrie 4.0. Abschlussbericht des Arbeitskreises Industrie 4.0., Frankfurt/Main: Forschungsunion Wirtschaft-Wissenschaft/acatech. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-124
  180. Leih, S./Linden, G./Teece, D. J. (2015). Business Model Innovation and Organizational Design: A Dynamic Capabilities Perspective. In N. J. Foss & T. Saebi (Eds.), Business Model Innovation: The Organizational Dimension. Oxford: Oxford University Press. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-124
  181. Markides, C. (1997): Strategic Innovation, in: Sloan Management Review, Vol. 38, No. 3, p. 9-23. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-124
  182. Markides, C. (2006): Disruptive Innovation, In Need of Better Theory, in: Journal of Product Innovation Management, Vol. 23, p. 19-25. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-124
  183. Markides, C./Geroski, P. (2005): Fast second: How smart companies bypass radical innovation to enter and dominate new market, San Francisco: Jossey-Bass. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-124
  184. Massa, L./Tucci, C. (2013). Business Model Innovation. In M. Dodgson, D. Gann & N. Phillips (Eds.), The Oxford Handbook of Innovation Management. Oxford: Oxford University Press. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-124
  185. McGrath, R. G. (2010): Business Models: A Discovery Driven Approach, in: Long Range Planning, Vol. 43, No. 2-3, p. 247-261. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-124
  186. MFW BW/Fraunhofer IPA (Ed.). (2014): Strukturstudie "Industrie 4.0 für Baden-Württemberg", Stuttgart: MFW BW/Fraunhofer IPA. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-124
  187. Miles, M. B./Huberman, A. M. (1994): Qualitative data analysis: an expanded sourcebook: Sage Publications. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-124
  188. Morris, M./Schindehutte, M./Allen, J. (2005): The entrepreneur's business model: toward a unified perspective, in: Journal of Business Research, Vol. 58, No. 6, p. 726-735. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-124
  189. Olschewski, F./Weber, M. (2014): Geschäftsmodelle der Industrie 4.0, in: inspect, Vol. 05/2014. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-124
  190. Osterwalder, A. (2004): The Business Model Ontology – A Proposition in a design science approach (Dissertation). University of Lausanne, Lausanne. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-124
  191. Osterwalder, A./Pigneur, Y. (2010): Business Model Generation, Hoboken: John Wiley & Sons. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-124
  192. Osterwalder, A./Pigneur, Y./Bernarda, G., et al. (2014): Value Proposition Design: How to Create Products and Services Customers Want, Hoboken: John Wiley & Sons. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-124
  193. Osterwalder, A./Pigneur, Y./Tucci, C. (2005): Clarifying Business Models: Origins, Present, and Future of the Concept, in: Communications of the Association for Information Systems, Vol. 16, p. 1-25. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-124
  194. Palo, T./Tähtinen, J. (2013): Networked business model development for emerging technology-based services, in: Industrial Marketing Management, Vol. 42, No. 5, p. 773-782. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-124
  195. Porter, M./Heppelmann, J. E. (2014): How Smart, Connected Products are Transforming Competition, in: Harvard Business Review, Vol. 11/2014. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-124
  196. Porter, M. E. (1980): Competitive Strategy: Techniques for Analyzing Industries and Competitors, New York: Free Press. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-124
  197. Ries, E./Euchner, J. (2013): Conversations: What Large Companies Can Learn from Start-ups: An Interview with Eric Ries, in: Research-Technology Management, Vol. 56, No. 4, p. 12-16. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-124
  198. Rudtsch, V./Gausemeier, J./Gesing, J., et al. (2014): Pattern-based Business Model Development for Cyber-Physical Production Systems, in: Procedia CIRP, Vol. 25, p. 313-319. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-124
  199. Saebi, T./Foss, N. J. (2014). Business Models for Open Innovation: Matching Heterogenous Open Innovation Strategies with Business Model Dimensions. Norwegian School of Economics (NHH). Open Google Scholar DOI: 10.5771/0042-059X-2016-2-124
  200. Saritas, O./Smith, J. E. (2011): The Big Picture – trends, drivers, wild cards, discontinuities and weak signals, in: Futures, Vol. 43, No. 3, p. 292-312. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-124
  201. Schiele, H./Krummaker, S. (2011): Consortium benchmarking: Collaborative academic–practitioner case study research, in: Journal of Business Research, Vol. 64, No. 10, p. 1137-1145. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-124
  202. Schneider, S./Spieth, P. (2013): Business Model Innovation: Towards an integrated future Research Agenda, in: International Journal of Innovation Management, Vol. 17, No. 1, p. 1-34. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-124
  203. Schröder, H.-H. (2008): Technologie- und Innovationsplanung (4 ed. Vol. 2), München: Schäffer-Poeschel Open Google Scholar DOI: 10.5771/0042-059X-2016-2-124
  204. Schumpeter, J. A. (1934): The Theory of Economic Development: An Inquiry into Profits, Capital, Credit, Interest and the Business Cycle, London: Oxford University Press. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-124
  205. Shafer, S. M./Smith, H. J./Linder, J. C. (2005): The power of business models, in: Business Horizons, Vol. 48, No. 3, p. 199-207. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-124
  206. Shields, P. M./Rangarajan, N. (2013): Playbook for Research Methods: Integrating Conceptual Frameworks and Project Management, Stillwater: New Forums Press. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-124
  207. Simonite, T. (2014): The Internet of Things, in: MIT Technology Review, Vol. 117, No. 4, p. 68-78. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-124
  208. Sosna, M./Trevinyo-Rodríguez, R. N./Velamuri, S. R. (2010): Business Model Innovation through Trial-and-Error Learning, in: Long Range Planning, Vol. 43, No. 2-3, p. 383-407. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-124
  209. Spieth, P./Schneckenberg, D./Ricart, J. E. (2014): Business model innovation – state of the art and future challenges for the field, in: R&D Management, Vol. 44, No. 3, p. 237-247. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-124
  210. Spiggle, S. (1994): Analysis and Interpretation of Qualitative Data in Consumer Research, in: Journal of Consumer Research, Vol. 21, No. 12, p. 491- 503. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-124
  211. Teece, D. J. (2010): Business Models, Business Strategy and Innovation, in: Long Range Planning, Vol. 43, No. 2-3, p. 172-194. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-124
  212. Webster, J./Watson, R. T. (2002): Analyzing the Past to Prepare for the Future: Writing a Literature Review, in: MIS Quarterly, Vol. 26, No. 2, p. xiii-xxiii. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-124
  213. Weiblen, T. (2014): The Open Business Model: Understanding an Emerging Concept, in: Journal of Multi Business Model Innovation and Technology, Vol. 1, No. 1, p. 35-66. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-124
  214. Westerlund, M./Leminen, S./Rajahonka, M. (2014): Designing Business Models for the Internet of Things, in: Technology and Innovation Management Review, Vol. 4, No. 7, p. 5-14. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-124
  215. Zellner, G. (2013): Towards a framework for identifying business process redesign patterns, in: Business Process Management Journal, Vol. 19, No. 4, p. 600-623. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-124
  216. Zott, C. (2003): Dynamic capabilities and the emergence of intraindustry differential firm performance: insights from a simulation study, in: Strategic Management Journal, Vol. 24, No. 2, p. 97-125. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-124
  217. Zott, C./Amit, R. (2007): Business Model Design and the Performance of Entrepreneurial Firms, in: Organization Science, Vol. 18, No. 2, p. 181-199. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-124
  218. Zott, C./Amit, R. (2010): Business Model Design: An Activity System Perspective, in: Long Range Planning, Vol. 43, No. 2-3, p. 216-226. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-124
  219. Zott, C./Amit, R./Massa, L. (2011): The Business Model: Recent Developments and Future Research, in: Journal of Management, Vol. 37, No. 4, p. 1019-1042. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-124
  220. Zühlke, K. (2015): Plattform Industrie 4.0 steht vor dem Aus – Deutschland hat die erste Halbzeit verloren, Retrieved from http://www.funkschau.de/telekommunikation/artikel/116899/ on 11.2.2015. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-124
  221. Antle, R. (1984): Auditor Independence, in: Journal of Accounting Research, Vol. 22, S. 1-20. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-153
  222. Ashbaugh, H./LaFond, R./Mayhwe, B. W. (2003): Do Nonaudit Services Compromise Auditor Inde-pendence? Further Evidence, in: The Accounting Review, Vol. 78, No. 3, S. 611-639. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-153
  223. Baldacchino, P. J./Borg, J. (2014): An Analysis of the Development of Audit Fees in Malta, in: The IUP Journal of Accounting Research and Audit Process, Vol. 13, No. 2, S. 27-52. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-153
  224. Bigus, J./Zimmermann, R.-C. (2008): Non-Audit Fees, Market Leaders and Concentration in the Ger-man Audit Market: A Descriptive Analysis, in: International Journal of Auditing, Vol. 12, No. 3, S. 159-179. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-153
  225. Bischof, S. (2006): Anhangangaben zu den Honoraren für Leistungen des Abschlussprüfers, in: Die Wirtschaftsprüfung, Jg. 59, Nr. 11, S. 705-713. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-153
  226. BT-Drucksache 16/10067 (2008): Gesetzentwurf der Bundesregierung – Entwurf eines Gesetzes zur Modernisierung des Bilanzrechts (Bilanzrechtsmodernisierungsgesetz – BilMoG), in: BT-Drucksache 16/10067 vom 30. 07. 2008. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-153
  227. Chan, H. L./DeBoskey, D. G./Hee, K. (2012): Audit Fee Patterns of Big Four and Non-Big Four Firms, in: The CPA Journal, Vol. 82, Issue 10, S. 32-36. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-153
  228. Ciesielski, J. T./Weirich, T. R. (2006): Ups and Downs of Audit Fees Since the Sarbanes-Oxley Act, in: The CPA Journal, Vol. 76, No. 10, S. 28-35. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-153
  229. DCGK (2013): Deutscher Corporate Governance Kodex (in der Fassung vom 13. Mai 2013 mit Be-schlüssen aus der Plenarsitzung vom 13. Mai 2013). URL: http://dcgk.de//files/dcgk/usercontent/de/download/kodex/D_CorGov_Endfassung_2013.pdf (Stand: 1.04.2015). Open Google Scholar DOI: 10.5771/0042-059X-2016-2-153
  230. DeFond, M. L./Raghunandan, K./Subramanyam, K. R. (2002): Do Non-Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions, in: Journal of Accounting Research, Vol. 40, Issue 4, S. 1247-1274. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-153
  231. DeFond, M. L./Zhang, J. (2014): A review of archival auditing research, in: Journal of Accounting and Economics, Vol. 58, No. 2-3, S. 275-326. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-153
  232. Deutsche Börse (2014a): Historical Index Compositions of the Equity- and Strategy Indices of Deutsche Börse, Version 3.9, April 2014. URL: http://dax-indices.com /DE/MediaLibrary/Document/Historical_Index_Compositions.pdf (Stand: 1.04.2015). Open Google Scholar DOI: 10.5771/0042-059X-2016-2-153
  233. Deutsche Börse (2014b): Leitfaden zu den Aktienindizes der Deutschen Börse, Version 6.28, August 2014. URL: http://dax-indices.com/DE/MediaLibrary/Document /Leitfaden_Aktienindizes.pdf (Stand: 1.04.2015). Open Google Scholar DOI: 10.5771/0042-059X-2016-2-153
  234. Deutsche Börse (2014c): EU-regulierter Markt: Prime Standard – Wesentliche Zulassungsvorausset-zungen und Folgepflichten. URL: http://xetra.com/xetra/dispatch/de/binary/gdb _content_pool/imported_files/public_files/10_downloads/33_going_being_public/10_products/transparency_factsheets/FS_PS_shares.pdf (Stand: 1.04.2015). Open Google Scholar DOI: 10.5771/0042-059X-2016-2-153
  235. Ebke, W. F. (2013): Kommentierung von § 318 HGB, in: Schmidt, K. (Hrsg.): Münchener Kommentar zum Handelsgesetzbuch, 3. Auflage, München. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-153
  236. Ettredge, M./Fuerherm, E. E./Li, C. (2014): Fee pressure and audit quality, in: Accounting, Organiza-tions and Society, Vol. 39, No. 4, S. 247-263. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-153
  237. Eichenseher, J. W./Danos, P. (1981): The Analysis of Industry-Specific Auditor Concentration: Towards an Explanatory Model, in: Accounting Review, Vol. 56, No. 3, S. 479-492. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-153
  238. Ettredge, M./Greenberg, R. (1990): Determinants of Fee Cutting on Initial Audit Engagements, in: Journal of Accounting Research, Vol. 28, Issue 1, S. 198-210. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-153
  239. EU-Kommission (2002): Empfehlung der Kommission vom 16. Mai 2002: Unabhängigkeit des Ab-schlussprüfers in der EU – Grundprinzipien (2002/590/EG), in: Amtsblatt der Europäischen Gemein-schaften vom 19.7.2002, L191, S. 22-57. URL: http://eur-lex.europa.eu/legal-content/DE/AUTO/?uri=uriserv:OJ.L_.2002.191.01.0022. 01.DEU (Stand: 1.04.2015). Open Google Scholar DOI: 10.5771/0042-059X-2016-2-153
  240. EU-Kommission (2010): Europäische Kommission, Grünbuch. Weiteres Vorgehen im Bereich der Abschlussprüfung: Lehren aus der Krise. URL: http://ec.europa.eu/internal_market/consultations/docs/2010/audit/green_paper_audit_de.pdf (Stand 1.04.2015). Open Google Scholar DOI: 10.5771/0042-059X-2016-2-153
  241. EU-Parlament & Rat der EU (2004): Vorschlag für eine Richtlinie des Europäischen Parlaments und des Rates über die Prüfung des Jahresabschlusses und des konsolidierten Abschlusses und zur Änderung der Richtlinien 78/660/EWG und 83/349/EWG des Rates. URL: http://eur-lex.europa.eu/legal-content/AUTO/?uri=CELEX:52004PC0177&qid =1409 771590751& rid=2 (Stand: 1.04.2015). Open Google Scholar DOI: 10.5771/0042-059X-2016-2-153
  242. EU-Parlament & Rat der EU (2006): Richtlinie 2006/43/EG des Europäischen Parlaments und des Rates vom 17. Mai 2006 über Abschlussprüfungen von Jahresabschlüssen und konsolidierten Abschlüssen, zur Änderung der Richtlinien 78/660/EWG und 83/349/EWG des Rates und zur Aufhebung der Richtlinie 84/253/EWG des Rates, in: Amtsblatt der Europäischen Gemeinschaften vom 9.6.2006, L157, S. 87-107. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-153
  243. EU-Parlament & Rat der EU (2014): Verordnung des Europäischen Parlaments und des Rates über spezifische Anforderungen an die Abschlussprüfung bei Unternehmen von öffentlichem Interesse und zur Aufhebung des Beschlusses 2005/909/EG der Kommission, Brüssel. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-153
  244. Frankel, R. M./Johnson, M. F./Nelson K. K. (2002): The Relation between Auditors‘ Fees for Nonaudit Services and Earnings Management, in: The Accounting Review, Vol. 77, Supplement, S. 71-105. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-153
  245. Grottel, B. (2014a): Kommentierung von § 285 HGB, in: Förschle, G., et al. (Hrsg.): Beck'scher Bilanz-Kommentar, 9. Auflage, München. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-153
  246. Grottel, B. (2014b): Kommentierung von § 314 HGB, in: Förschle, G., et al. (Hrsg.): Beck'scher Bilanz-Kommentar, 9. Auflage, München. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-153
  247. Heß, B./Stefani, U. (2012): Ökonomische Konsequenzen der Einschränkung von "Prüfung und Bera-tung aus einer Hand“, in: Die Wirtschaftsprüfung, Jg. 65, Nr. 22, S. 1177-1186. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-153
  248. IDW RH HFA 1.006 (2005): IDW Rechnungslegungshinweis: Anhangangaben nach § 285 Satz 1 Nr. 17 HGB bzw. § 314 Abs. 1 Nr. 9 HGB über das Abschlussprüferhonorar, in: Die Wirtschaftsprüfung, Jg. 58, Nr. 22, S. 1232-1234. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-153
  249. IDW RS HFA 36 (2010): IDW Stellungnahme zur Rechnungslegung: Anhangangaben nach §§ 285 Nr. 17, 314 Abs. 1 Nr. 9 HGB über das Abschlussprüferhonorar, in: IDW Fachnachrichten 6/2010, S. 245-247. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-153
  250. IDW (2012): WP Handbuch 2012 – Wirtschaftsprüfung, Rechnungslegung, Beratung, Band 1, 14. Aufl., Düsseldorf. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-153
  251. IFAC (2010): Handbook of the Code of Ethics for Professional Accountants, New York. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-153
  252. Kallunki, J.-P./Sahlstörm, P./Zerni, M. (2007): Propensity to Switch Auditors and Strictness of Legal Liability Environment: The Role of Audit Mispricing, in: International Journal of Auditing, Vol. 11, S. 165-185. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-153
  253. Kessler, M. (2013): Kommentierung von § 285 HGB, in: Hennrichs, J., et al. (Hrsg.): Münchener Kom-mentar zum Bilanzrecht, München. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-153
  254. Kling, A. (2011): Anhangangaben zur Honorierung des Abschlussprüfers nach dem BilMoG, in: Die Wirtschaftsprüfung, Jg. 64, Nr. 5, S. 209–219. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-153
  255. Köhler, A. G./Marten, K.-U./Ratzinger, N./Wagner, M. (2010): Prüfungshonorare in Deutschland – Determinanten und Implikationen, in: Zeitschrift für Betriebswirtschaft, Jg. 80, Issue 1, S. 5-29. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-153
  256. Krauß, P. (2008): Publizität von Abschlussprüferhonoraren bei kapitalmarktorientierten Unterneh-men – Zielsetzung und Wirkung der Regelungen im Bilanzrechtsreformgesetz, Sternenfels. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-153
  257. Lenz, H./Bauer, M. (2004): Prüfungs- und Beratungshonorare von Abschlussprüfern deutscher bör-sennotierter Aktiengesellschaften, in: Die Wirtschaftsprüfung, Jg. 57, Nr. 18, S. 985-998. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-153
  258. Lenz, H./Möller, M./Höhn, B. (2006): Offenlegung der Honorare für Abschlussprüferleistungen im Geschäftsjahr 2005 bei DAX-Unternehmen, in: Betriebs Berater, Jg. 61, Nr. 33, S. 1787–1793. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-153
  259. Lenz, H./Ostrowski, M. (1999): Der Markt für Abschlussprüfungen bei börsennotierten Aktiengesellschaften, in: Die Betriebswirtschaft, Jg. 59, Nr. 3, S. 397-411. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-153
  260. Menon, K./Wiliams, D. D. (2001): Long-Term Trends in Audit Fees, in: Auditing: A Journal of Practice and Theory, Vol. 20, No. 1, S. 115-136. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-153
  261. Niehus, R. J. (2002): Corporate Governance: Das Honorar und der Abschlussprüfer – Stärkung der Unabhängigkeit durch Offenlegung?, in: Die Wirtschaftsprüfung, Jg. 55, Nr. 12, S. 616-625. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-153
  262. Petersen, K./Zwirner, C. (2008a): Die Abschlussprüfung im Lichte des BilMoG – Aktualisierung und Internationalisierung, in: Steuern und Bilanzen, S. 50-57. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-153
  263. Petersen, K./Zwirner, C. (2008b): Angabepflicht der Honoraraufwendungen für den Abschlussprüfer – Theoretische und empirische Betrachtungen der Offenlegungserfordernisse zur Stärkung der Prüferunabhängigkeit, in: Die Wirtschaftsprüfung, Jg. 61, Nr. 7, S. 279-291. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-153
  264. Petersen, K./Zwirner, C. (2008c): Abschlussprüfung nach dem Regierungsentwurf zum BilMoG, in: Die Wirtschaftsprüfung, Jg. 61, Nr. 20, S. 967-973. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-153
  265. Petersen, K./Zwirner, C./Boecker, C. (2010): Der Wirtschaftsprüfungsmarkt in Deutschland – Ergebnisse einer Analyse in DAX, MDAX, SDAX und TecDAX, in: KoR – Zeitschrift für kapitalmarktorientierte Rechnungslegung, Jg. 10, Nr. 4, S. 217-224. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-153
  266. Pfitzer, N./Oser, P./Orth, C. (2008): Reform des Aktien-, Bilanz- und Aufsichtsrechts: BilMoG, MoMiG, TUG, EHUG und weitere Reformgesetze, Stuttgart. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-153
  267. Polt, N./Winter, T. (2004): Der Honoraranspruch des Abschlussprüfers, in: Die Wirtschaftsprüfung, Jg. 57, S. 1127-1135. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-153
  268. Quick, R. (2006): Prüfung, Beratung und Unabhängigkeit des Abschlussprüfers – Eine Analyse der neuen Unabhängigkeitsnormen des HGB im Lichte empirischer Forschungsergebnisse, in: Betriebs-wirtschaftliche Forschung und Praxis, Jg. 58, Nr. 1, S. 42-61. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-153
  269. Quick, R./Warming-Rasmussen B. (2009): Auditor Independence and the Provision of Non-Audit Services: Perceptions by Germany Investors, in: International Journal of Auditing, Vol. 14, No. 2, S. 141-162. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-153
  270. Quick, R./Wolz, M./Seelbach, M. (1998): Die Struktur des Prüfungsmarktes für deutsche Aktiengesellschaften – Eine empirische Untersuchung der Konzentration auf dem deutschen Wirtschaftsprüfungsmarkt für Aktiengesellschaften, in: Zeitschrift für Betriebswirtschaft, Jg. 68, Nr. 8, S. 779-802. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-153
  271. Reynolds, J. K./Deis Jr., D. R./Francis, J. R. (2004): Professional Service Fees and Auditor Objectivity, in: Auditing: A Journal of Practice and Theory, Vol. 23, No. 1, S. 29-52. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-153
  272. Sattler, M. (2011): Vereinbarkeit von Abschlussprüfung und Beratung – eine empirische Analyse zu den Beratungsleistungen deutscher Abschussprüfer und deren Auswirkungen auf das Ausmaß der Bilanzpolitik ihrer Mandanten, Wiesbaden. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-153
  273. Schmidt, S./Heinz, S. (2014): Kommentierung von § 318 HGB, in: Förschle, G., et al. (Hrsg.): Beck'scher Bilanz-Kommentar, 9. Auflage, München. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-153
  274. Seetharaman, A./Gul, F. A./Lynn, S. G. (2002): Litigation risk and audit fees: evidence from UK firms cross-listed on US markets, in: Journal of Accounting and Economics, Vol. 33, Issue 1, S. 91-115. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-153
  275. Senger, T./Maier, C. (2013): Kommentierung von § 314 HGB, in: Hennrichs, J., et al. (Hrsg.): Münchener Kommentar zum Bilanzrecht, München. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-153
  276. Simon, D. T./Francis, J. R. (1988): The Effects of Auditor Change on Audit Fees: Tests of Price Cutting and Price Recovers, in: The Accounting Review, Vol. 63, No. 2, S. 255-269. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-153
  277. Simunic, D. A. (1980): The pricing of audit services: theory and evidence, in: Journal of Accounting Research, Vol. 18, No. 1, 161-190. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-153
  278. Tate, S. L. (2007): Auditor Change and Auditor Choice in Nonprofit Organizations, in: Auditing: A Journal of Practice and Practice, Vol. 26, Issue 1, S. 47-70. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-153
  279. Umlauf, S. J. (2013): Prüfungs- und Beratungshonorare von Konzernabschlussprüfern – Honorarde-terminanten und Unabhängigkeitswahrnehmungen auf dem deutschen Kapitalmarkt, Hamburg. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-153
  280. Velte, P. (2009): Die Vereinbarung des Prüferhonorars durch Aufsichtsrat und Abschlussprüfer als Element der Corporate Governance – Eine normative und empirische Bestandsaufnahme für den deutschen Kapitalmarkt, in: Die Wirtschaftsprüfung, Jg. 62, Nr. 24, S. 1229–1233. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-153
  281. Vogt, E. (2009): Abschlussprüferhaftung gegenüber Dritten in Deutschland und den USA, Baden-Baden. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-153
  282. Wollmert, P./Oser, R./Graupe, F. (2010): Anhangangaben zu den Abschlussprüferhonoraren und zu marktunüblichen Geschäften nach BilMoG, in: Steuern und Bilanzen, S. 123-130. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-153
  283. WPK (2011): Ergebnisse der Honorarumfragen 2010/2011 der WPK. URL: http://www.wpk. de/mitglieder/praxishinweise/honorarumfrage/ (Stand: 1.04.2015). Open Google Scholar DOI: 10.5771/0042-059X-2016-2-153
  284. Woo, E-S./Koh, H. C. (2001): Factors associated with auditor changes: a Singapore study, in: Accounting and Business Research, Vol. 31, Issue 2, S. 133-144. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-153
  285. Wulf, I. (2010): Aktuelle Neuerungen in der Anhangberichterstattung aus § 285 HGB nach dem BilMoG, in: Deutsche Steuer-Zeitung, Jg. 98, Nr. 4, S. 405–415. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-153
  286. Zimmermann, R.-C. (2006): Gestaltungsspielräume bei Veröffentlichung von Abschlussprüferhonoraren im Rahmen des BilReG, in: Zeitschrift für kapitalmarktorientierte Rechnungslegung, S. 273–276. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-153
  287. Zülch, H./Krauß, P./Pronobis, P. (2010): Die Entwicklung von Abschlussprüferhonoraren in Deutsch-land zwischen 2004 und 2008: Eine empirische Analyse ausgewählter Börsenindizes (DAX, MDAX, SDAX, TecDAX), in: Die Wirtschaftsprüfung, Jg. 63, Nr. 8, S. 397-404. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-153
  288. Adner, R./Polos, L./Ryall, M. D./Sorenson, O. (2009): The case for formal theory, in: Academy of Management Review, Vol. 34, S. 201-208. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-187
  289. Albach, H. (1997): Gutenberg und die Zukunft der Betriebswirtschaftslehre, Diskussionspaper Wissenschaftszentrum Berlin für Sozialforschung, Berlin. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-187
  290. Alderson, D. L. (2008): Catching the “network science” bug: Insight and opportunity for the operations researcher, in: Operations Research, Vol. 56, S. 1047-1065. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-187
  291. Anderson, C. (2006): The Long Tail, New York. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-187
  292. Audretsch, D. B. (1995): Innovation and industry evolution, Cambridge, MA. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-187
  293. Balakrishnan, V. (1998): Dreams of a final theory – The search for the fundamental laws of nature. Book Review, URL: http://www.ias.ac.in/resonance/Feb1998/pdf/Feb1998BookReviews.pdf. Abfragedatum: 27.9.2014. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-187
  294. Baldwin, C. Y./Bhattacharyya, S. (1991): Choosing the method of sale: A clinical study of conrail, in: Journal of Financial Economics, Vol. 30, S. 69-98. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-187
  295. Barabási, A.-L. (2002): Linked: the new science of networks, Cambridge, MA. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-187
  296. Barabási, A.-L. (2005): The origin of bursts and heavy tails in human dynamics, in: Nature, Vol. 435, S. 207-211. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-187
  297. Bartunek, J. M. (2007): Academic-practitioner collaboration need not require joint or relevant research: Towards a relational scholarship of integration, in: Academy of Management Journal, Vol. 50, S. 1323-1333. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-187
  298. Baum, J. A. C./McKelvey, B. (2006): Analysis of extremes in management studies, in: Ketchen, D. J./Bergh, D. D. (Hrsg.): Research methodology in strategy and management 3, Oxford, S. 123-197. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-187
  299. Beckert, W./van Damme, E./Dewatripont, M. /Franks, J. /ten Kate, A. /Legros, P. (2009): Quantifying antitrust damages. Towards non-binding guidance for courts, Study prepared for the European Commission. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-187
  300. Benbya, H./McKelvey, B. (2007): Using pareto-based science to enhance knowledge for practical relevance, Working paper, Montpellier. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-187
  301. Boisot, M./McKelvey, B. (2012): Connectivity, extremes, and power laws: Towards a power-law science of organizational effectiveness, in: Journal of Management Inquiry, Vol. 20, S. 119-133. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-187
  302. Brickley, J. A./Zimmerman, J. L. (2010): Corporate governance myths: Comments on Armstrong, Guay, and Weber, in: Journal of Accounting and Economics, Vol. 50, S. 235-245. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-187
  303. Castellano, C./Marsili, M./Vespignani, A. (2000): Nonequilibrium phase transition in a model for social influence, in: Physical Review Letters, Vol. 85, S. 3536-3539. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-187
  304. Castillo, E./Hadi, A. S./Balakrishnan, N./Sarabia, J. M. (2005): Extreme value and related models with applications in engineering and science, Hoboken, NJ. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-187
  305. Collins, J. (2001): Good to Great: Why some companies make the leap... And others don’t, New York, NY. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-187
  306. Collins, J./Porras, J. I. (1994): Built to last: Successful habits of visionary companies, New York, NY. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-187
  307. Embrechts, P. (2004): Extremes in economics and the economics of extremes, in: Finkenstädt, B./Rootzén, H. (Hrsg.): Extreme Values in Finance, Telecommunications and the Environment, London, S. 169-183. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-187
  308. Felin, T./Foss, N. (2009): Social reality, boundaries of self-fulfilling prophecy and economics, in: Organization Science, Vol. 20, S. 654-668. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-187
  309. Fritz, W. (2002): Die Erfolgsfaktorenforschung – ein Misserfolg?, in: Die Betriebswirtschaft, Jg. 64, S. 623-625. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-187
  310. Garud, R./Jain, S./Kumuraswamy, A. (2002): Institutional entrepreneurship in the sponsorship of common technological standards: The case of Sun Microsystems and Java, in: Academy of Management Journal, Vol. 45, S. 196-214. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-187
  311. Garud, R./Kumaraswamy, A./Karnøe, P. (2010): Path dependence or path creation?, in: Journal of Management Studies, Vol. 47, S. 760-774. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-187
  312. Ghoshal, S. (2005): Bad management theories are destroying good management practices, in: Academy of Management Learning and Education, Vol. 4, S. 75-91. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-187
  313. Golden-Biddle, K./Locke, K. (2006), Composing qualitative research, Thousand Oaks, CA. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-187
  314. Gulati, R. (2007): Tent poles, tribalism, and boundary spanning: The rigor-relevance debate in management research, in: Academy of Management Journal, Vol. 50, S. 775-782. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-187
  315. Hambrick, D. C. (1990): The adolescence of strategic management, 1980-1985, in: Frederickson, J. W. (Hrsg.): Perspectives on strategic management, Grand Rapids, MI, S. 237-261. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-187
  316. Hambrick, D. C. (1994): Presidential address: What if the Academy actually mattered?, in: Acade-my of Management Review, Vol. 19, S. 11-16. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-187
  317. Homburg, C./Krohmer, H. (2004): Die Fliegenpatsche als Instrument des wissenschaftlichen Dia-logs, in: Die Betriebswirtschaft, Jg. 64, S. 626-631. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-187
  318. Kahn, W. A. (2007): Commentary: Positive relationships in groups and communities, in: Dutton, J. E./Ragins, B. R. (Hrsg.): Exploring positive relationships at work: Building a theoretical and re-search foundation, Mahwah, NJ, S. 277-288. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-187
  319. Kappler, E. (1980): Brauchen wir eine neue Betriebswirtschaftslehre? Vorbemerkungen zur kriti-schen Betriebswirtschaftslehre, in: Koubek, N./Küller, H.-D./Scheibe-Lange, I. (Hrsg.): Betriebswirtschaftliche Probleme der Mitbestimmung, 2. Aufl., Köln, S. 177-201. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-187
  320. Kappler, E. (2008): Kritische Betriebswirtschaftslehre – eine Episode im letzten Drittel des 20. Jahrhunderts?, URL: http://www.1968.uni-wuppertal.de/bilanz/kappler/kritische_bwl.pdf. Abfragedatum: 6.12.2014. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-187
  321. Kieser, A./Leiner, L. (2007): Why collaboration with practitioners is often referred to in manage-ment science as a remedy for the rigor-relevance-gap and why this is not a promising idea, Paper presented at the Third Organization Studies Summer Workshop, Crete. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-187
  322. Kieser, A./Leiner, L. (2010): Kollaborative Managementforschung – eine Brücke über den Rigor-Relevance Gap?, in: Zeitschrift für Betriebswirtschaft, Jg. 80, S. 89-113. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-187
  323. Kieser, A./Nicolai, A./Seidel, D. (2015): The practical relevance of management research: turning the debate on relevance into a rigorous scientific program, in: Academy of Management Annals, Vol. 9, S. 143-233. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-187
  324. Kliemt, H. (2008): Grundzüge der Wissenschaftstheorie – Betriebswirtschaftlich, Systematisch und Historisch, Frankfurt. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-187
  325. Koenker, R./Bassett, G. (1978): Regression quantiles, in: Econometrica, Jg. 46, S. 33-50. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-187
  326. Koenker, R./Hallock, K. F. (2001): Quantile regression, in: Journal of Economic Perspectives, Vol. 15, S. 143-156. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-187
  327. Kuhn, T. S. (1977): The essential tension, Chicago, IL. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-187
  328. Lampel, J./Shamsie, J./Shapira, Z. (2009): Experiencing the improbable: Rare events and organizational learning, in: Organization Science, Vol. 20, S. 835-845. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-187
  329. Latham, G. P. (2007): A speculative perspective on the transfer of behavioral science findings to the workplace: “The times they are a-changin”, in: Academy of Management Journal, Vol. 50, S. 1027-1032. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-187
  330. Lowenstein, R. (2001): When Genius failed, New York, NJ. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-187
  331. Luhmann, N. (1998): Die Wissenschaft der Gesellschaft, Frankfurt am Main. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-187
  332. Luhmann, N. (2005a): Communication barriers in management consulting, in: Becker, K./Seidl H. D. (Hrsg.): Niklas Luhmann and organization studies, Kopenhagen, S. 215-247. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-187
  333. Luhmann, N. (2005b): Theoretische und praktische Probleme der anwendungsbezogenen Sozialwissenschaften, in: Luhmann, N. (Hrsg.): Soziologische Aufklärung. Band 3: Soziales System, Gesellschaft und Organisation, Wiesbaden, S. 369-385. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-187
  334. Mandelbrot, B. B. (1982): The fractal geometry of nature, New York, NJ. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-187
  335. March, J. G./Sutton, R. I. (1997), Organizational performance as a dependent variable, in: Organization Science, Vol. 8, S. 698-706. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-187
  336. Markides, C. C. (2007): In search of ambidextrous professors, in: Academy of Management Jour-nal, Vol. 50, S. 762-768. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-187
  337. Martin, A./Nienhüser, W. (1998): Die Erklärung der Personalpolitik von Organisationen, in: Martin, A./Nienhüser, W. (Hrsg.): Personalpolitik. Wissenschaftliche Erklärung der Personalpolitik, München, S. 9-27. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-187
  338. McGahan, A. M. (2007): Academic research that matters to managers: On zebras, dogs, lemmings, hammers, and turnips, in: Academy of Management Journal, Vol. 50, S. 748-753. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-187
  339. McKelvey, B./Andriani, P. (2005): Why Gaussian statistics are mostly wrong for strategic organization, in: Strategic Organization, Vol. 3, S. 219-228. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-187
  340. McKelvey, B./Andriani, P./Boisot, M./Lewin, A. (2014): Why pareto-based organization science is necessary, in: Organization Science, forthcoming. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-187
  341. Mowday, R. T. (1997): Presidential address: Reaffirming our scholarly values, in: Academy of Management Review, Vol. 22, S. 335-345. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-187
  342. Newman, M. E. J. (2005): Power laws, pareto distributions and Zipf’s law, in: Contemporary Physics, Vol. 46, S. 323-351. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-187
  343. Nicolai, A./Kieser, A. (2002): Trotz eklatanter Erfolglosigkeit: Die Erfolgsfaktorenforschung weiter auf Erfolgskurs, in: Die Betriebswirtschaft, Jg. 6, S. 579-596. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-187
  344. Nicolai, A./Kieser, A. (2004): Von Konsensgenerierungsmaschinen, Nebelkerzen und „the Operation called ‚Verstehen’“, in: Die Betriebswirtschaft, Jg. 64, S. 631-635. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-187
  345. Nicolai, A./Seidl, D. (2010): That’s relevant! Different forms of practical relevance in management science, in: Organization Studies, Vol. 31, S. 1257-1285. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-187
  346. Peters, T. J./Waterman, R. H. (1982): In search of excellence: Lessons from America’s best-run companies, New York, NY. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-187
  347. Priem, R. I./Butler, J. E. (2001): Is the resource-based “view” a useful perspective for strategic management research?, in: Academy of Management Review, Vol. 26, S. 22-40. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-187
  348. Rerup, C. (2009): Attentional triangulation: Learning from unexpected rare crisis, in: Organization Science, Vol. 20, S. 876-893. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-187
  349. Roth, A. (1991): Game theory as a part of empirical economics, in: The Economic Journal, Vol. 101, S. 107-114. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-187
  350. Rynes, S. (2007): Editor’s foreword: Tackling the “great divide” between research production and dissemination in human resource management, in: Academy of Management Journal, Vol. 50, S. 985-986. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-187
  351. Schrödinger, E. (1929): Was ist ein Naturgesetz?, in: Naturwissenschaften, Jg. 17, S. 9-11. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-187
  352. Shalizi, C. R./Tozier, W. A. (1999): A simple model of the evolution of simple models of evolution, arXiv:adap-org/9910002. URL: www.arxiv.org. Abfragedatum: 7.12.2014. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-187
  353. Shapiro, D. L./Kirkman, B. L./Courtney, H. G. (2007): Perceived causes and solutions of the translation problem in management research, in: Academy of Management Journal, Vol. 50, S. 249-266. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-187
  354. Shleifer, A./Vishny, RW (1997): Limits of arbitrage, in: Journal of Finance, Vol. 52, S. 35-55. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-187
  355. Simon, H. (2008): Betriebswirtschaftliche Wissenschaft und Unternehmenspraxis: Erfahrungen aus dem Marketing-Bereich, in: ZfbF, Jg. 60, S. 73-93. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-187
  356. Van de Ven, A. (2007): Engaged scholarship: A guide for organizational and social research, Ox-ford. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-187
  357. Van de Ven, A. H./Johnson, P. E. (2006): Knowledge for theory and practice, in: Academy of Management Review, Vol. 31, S. 802-821. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-187
  358. Vermeulen, F. (2007): “I shall not remain insignificant”: Adding a second loop to matter more, in: Academy of Management Journal, Vol. 50, S. 754-761. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-187
  359. Vergne, J./Durand, R. (2010): The missing link between the theory and empirics of path depend-ence: Conceptual clarification, testability issue, and methodological implications, in: Journal of Management Studies, Vol. 47, S. 736-759. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-187
  360. Weick, K. E. (2005): The pragmatics of “really mattering” on policy issues: William Ouchi as exem-plar, in: Academy of Management Journal, Vol. 48, S. 986-988. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-187
  361. Weinberg, S. (1994): Dreams of a final theory: The scientist’s search for the ultimate laws of na-ture, New York, NY. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-187
  362. Wieland, B. (1985): Towards an economic theory of scientific revolutions: A cynical view?, in: Erkenntnis, Jg. 23, S. 79-95. Open Google Scholar DOI: 10.5771/0042-059X-2016-2-187

Citation


Download RIS Download BibTex